TAX Status: Non-Resident or Resident
Are you a Non-Resident or a Resident for Tax Purposes?
Click here for resident filing information.
TAX Status is Separate from Immigration Status
Your tax status (non-resident or resident) is separate from your immigration status. You may be a resident for tax purposes even though you are still a non-resident for immigration purposes.
TAX Status determines which forms you must file
The type of tax form you will file depends upon whether you are a RESIDENT or NONRESIDENT for US tax purposes. The CINTAX tax software will determine if you are resident or a non-resident for tax purposes. If you are still a non-resident for tax purposes, you will be able to file the non-resident forms using the CINTAX software.
Am I a Non-Resident or a Resident for tax purposes?
You become a resident for tax purposes when either you get a green card or you "pass" what is called the "substantial presence test." However, internationals in certain non-immigrant visa statuses are EXEMPT from the substantial presence test for specific periods of time. As long as you are still EXEMPT from the substantial presence test, you may file non-resident tax forms.
Exemptions from the "Substantial Presence Test."
Students
A student on an “F”, “J”, “M”, or “Q” visa and substantially complies with the
requirements of that visa. Immediate family members of a student are also counted
as students for this purpose. Students are exempt from the “substantial presence”
test for 5 years. But any part of a calendar year in which the student is present
in the U.S. counts as a full year.
Teacher or Trainee
A person who was primarily admitted to the U.S. to teach or research
(not study); is temporarily present with “J” or “Q” visa status.
Teachers and trainees are exempt from the “substantial presence”
test only if they have been in the U.S. no more than 2 out of the last
6 years. Any part of a calendar year in which the person was present
counts as a full year.
You may be a Resident for Tax Purposes if:
- You are an F-1 or J-1 student (or F-2 or J-2 dependent) who entered the US in 2002 or earlier.
- You are a J-1 scholar (or J-2 dependent of a J-1 scholar) who entered the US in 2005 or earlier.
- You are on an H1B or TN visa and were in the US at least 183 days in 2007.
- You became a “green card” holder in 2007.
If you think you are a RESIDENT for Tax Purposes:
If you believe you may be a resident for tax purposes you may want to read about resident status and the substantial presence test in greater detail in IRS Publication 519.
Follow these links to get the forms to file as a resident:
Popular ways to get assistance with resident forms:
We wish you a smooth tax season!